We divide 96514 by 27
We want to figure out the number of times 96514 can be divided by 27.

Moving on to step 1:
When dividing 9 by 27, we get 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Bring next digit (6) of the dividend behind the 9 and repeat the process: 96 / 27

Moving on to step 2:
If we divide 96 by 27, we get 3 and a remainder of 15.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 81 from 96 leaves us with 15.
Append the next digit (5) from the dividend to 15 and continue with: 155 / 27

Let's proceed to step 3:
27 goes into 155 5 times with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 35.0
If we take 135 away from 155, we end up with 20.
Include the next digit (1) from the dividend after 20, then repeat: 201 / 27

Moving on to step 4:
If we divide 201 by 27, we get 7 and a remainder of 12.
Record the quotient 7 as the next digit in the result. 
Result so far: 357.0
If we subtract 189 from 201, we get 12.
Take the next digit (4) from the dividend and append it to 12, then repeat: 124 / 27

Let's proceed to step 5:
If we divide 124 by 27, we get 4 and a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 3574.0
If we take 108 away from 124, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 6:
The number 27 fits into 160 5 times, leaving a remainder of 25.
The next digit of our result is 5. 
Result so far: 3574.5
Subtracting 135 from 160 leaves us with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 7:
When dividing 250 by 27, we get 9 with a remainder of 7.
Write down 9 as next digit of the result. 
Result so far: 3574.59
If we subtract 243 from 250, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 8:
27 goes into 70 2 times with a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 3574.592
The remainder is 16 after subtracting 54 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 9:
27 can be fit into 160 5 times, resulting in a remainder of 25.
Write down 5 as next digit of the result. 
Result so far: 3574.5925
Subtracting 135 from 160 leaves us with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 10:
250 divided by 27 is 9 with a remainder of 7.
Use 9 as the next digit of our solution. 
Result so far: 3574.59259
The remainder is 7 after subtracting 243 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 11:
27 goes into 70 2 times with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 3574.592592
If we subtract 54 from 70, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 12:
27 can be fit into 160 5 times, resulting in a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 3574.5925925
Deduct 135 from 160 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 13:
27 can be fit into 250 9 times, resulting in a remainder of 7.
Record the quotient 9 as the next digit in the result. 
Result so far: 3574.59259259
If we subtract 243 from 250, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

The quotient of the division is 3574.59259259, and the remainder is 7e-09.